VA Senate · SB 400

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

In plain English (AI summary)

This legislation expands the authority of certain Virginia counties to levy an admissions tax on events and entertainment venues. Additionally, the bill introduces mechanisms to dedicate a portion of the retail sales and use tax specifically toward the promotion of regional tourism. For Arlington residents and visitors, this change could lead to adjusted ticket prices for local events as venues account for the additional tax burden. By creating a specialized revenue stream, the bill aims to bolster the local tourism industry and increase the visibility of attractions within the region. While intended to stimulate economic growth through increased visitor spending, the policy may influence the overall cost of leisure activities for the community as the county leverages these tools to fund tourism-related initiatives and infrastructure.

View original bill

Roll-call votes

Roll call
Feb 23, 2026 · VA House · pass
62 – 35 · 2 other
Full roll call
Passage
Jan 30, 2026 · VA Senate · pass
25 – 12 · 3 other
Arlington delegation
Full roll call
Constitutional reading dispensed
Jan 28, 2026 · VA Senate · pass
40 – 0
Arlington delegation
Full roll call
Reported from Finance and Appropriations
Jan 27, 2026 · VA Senate · pass
11 – 1 · 2 other
Arlington delegation
Full roll call